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Belgium formally adopted B2B mandate starting 1.1.2026

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In Belgium, the Chamber of Representatives approved and published the B2B mandate to start on 1.1.2026.

On February 6th, 2024, Belgium took the last step in its legislative process to continue its protagonist role in the e-invoicing space aiming at the private sector next. In this effort, Belgian authorities are building on their previous successes introducing electronic invoicing to the public sector.

Just before year-end on 28.12.2023, the Belgian Finance and Budget committee approved the draft law DOC 55 3743/001, proposing an obligation to use electronic invoicing.

With publication of the final law on 20.2.2024 (PDF) updating the Tax Code for the VAT, the B2B mandate is now formally adopted.

The new mandate takes effect on 1.1.2026.

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BELGIUM

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